Project Assignment Example | Topics and Well Written Essays - 750 words - 1

Project - Assignment Example Net income for J.C. Penny Company has been decreasing over the past three financial years and the decrease identifies losses in the company’s last two financial years. The trend is further consistent and suggests that the company is likely to suffer worse degree of losses in its future financial years. Macy’s Inc. however offers good indicators in its net income. The income has been increasing in the past three financial years and the consistent trend suggests that the net income is likely to increase in future financial years. Macy’s Inc. was therefore better in profitability because it was profitable while J.C. Penny Company suffered losses. Profitability in Macy’s Inc. was also better because it improved from the previous financial period while that of J.C. Penny Company decreased from the previous financial period. The same trend is observed in the companies’ comprehensive incomes (Georgia State University, n.d.). The following table compares th e companies’ current and total arrest for the years ending 2011, and 2012. Table 2: Comparison of current assets Company 2011 2012 J.C. Penny Company 5081 3683 Macy’s Inc 8777 7876 The following is the graph of the companies’ current assets for the the years ended 2011 and 2012. ... Table 3: Total assets Company 2011 2012 J.C. Penny Company 11424 9781 Macy’s Inc 22095 20991 The following graph shows distribution of total assets Graph 3: Total assets Like in current assets, the two companies’ total assets decreased across the two financial years. The percentage decrease was however greater in J.C. Company, 14.38 percent, compared to Macy’s 5 percent and shows higher threat to long term sustainability of J.C. Company. Further, lower value of current assets in J.C. Company shows weaker leverage potential that in Macy Inc. (Georgia State University, n.d.). Trend in current liabilities within the two companies, together with trends in assets also offer a basis for comparing them. The following table shows the trends. Table 4: Current liabilities Company 2011 2012 J.C. Penny Company 2756 2583 Macy’s Inc 6263 5075 The following graph shows the companies’ current liabilities for the years ended 2011 and 2012. Graph 4: Current liabiliti es The companies’ current liabilities decreased from the year ended 2011 to the year ended 2012 with greater decrement in Macy’s Inc., 19 percent, than J.C. Company’s 6.3 percent. The trend also indicates improved liquidity at Macy’s inc. even though Macy’s Inc. has higher amount of current liabilities, it also has higher amount of current assets and this establishes its short-term liquidity over J.C. Company (Georgia State University, n.d.; J.C. Company, 2013; Macy’s Inc., 2013). Analysis of major rations for the two companies also offers a basis for comparing the companies’ financial positions and performance. The table below shows some of the comparative analyses for the companies’ financial statements. Table 5: Financial ratios

Db3 1 training and development Research Paper Example | Topics and Well Written Essays - 250 words

Db3 1 training and development - Research Paper Example On the other hand, according to the report of Northern Illinois University (n.d.), summative assessment happens after the learning process is concluded. Hence, it sums up the instruction imparted and gained. The learning at this stage is incidental for e.g. through the conclusion of projects. The consultant should be able to blend technology with his/her work. The best way to do this would be to find the type of automation or software used by the company. This gives the consultant insights into the day-to-day activities of the company. While technology saves time for the company, the consultant can give the company inputs regarding effective use and change in technology in future. Northern Illinois University, Faculty Development and Instructional Design Center. Formative and Summative Assessment. Retrieved from https://www.azwestern.edu/academic_services/instruction/assessment/resources/downloads/formative%20and_summative_assessment.pdf Siebert, S. (2009). Training Validation Methods: A how-to guide for assessing participant learning. Raising Voices. Retrieved from